Poland (tax/treaty)

Students Payments which a student, pupil, trainee or apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that first-mentioned State, provided that such payments arise from sources outside that State. Payments received by the student, pupil, trainee or apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first mentioned Contracting State solely for the purpose of his education or training and which constitute remuneration in respect of services performed in that first-mentioned Contracting State are not taxable in that first- mentioned State, provided the services are connected with education or training and are necessary for maintenance purposes.